This study examines the relation between risk-based tax audit strategies and corporate tax avoidance. We exploit OECD … data across 54 countries on risk profiling, predictive modeling, and internal intelligence functions in tax administrations … from 2014 to 2017 to investigate whether risk-based tax audits have an incremental effect on tax avoidance beyond …

This study examines the relation between risk-based tax audit strategies and corporate tax avoidance. We exploit OECD … data across 54 countries on risk profiling, predictive modeling, and internal intelligence functions in tax administrations … from 2014 to 2017 to investigate whether risk-based tax audits have an incremental effect on tax avoidance beyond …

large-scale field experiment in collaboration with Uruguay's tax authority to address this question. We sent letters to 20 … significant effect on tax compliance but in a manner that was inconsistent with Allingham and Sandmo (1972). Our findings are … neglect. According to this model, audits may deter tax evasion in the same way that scarecrows frighten off birds. …